Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review Aptisi Transactions on Technopreneurship (ATT) Asian Journal of Management, Entrepreneurship and Social Science
Irene Rini Demi Pangestuti
Diponegoro University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Financial Performance on Capital Structure : Study of Pecking Order Theory Eni Puji Estuti; Irene Rini Demi Pangestuti
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Capital structure is an interesting variable to discuss because it is related to company management decisions. This funding decision will have an impact on good or bad financial condition of a company. The impact, among other things, when a company uses debt that is inflated, can result in the company bearing a large burden, meaning that the company's financial risk will increase. This study aims to analyze the effect of asset structure, profitability, company size, liquidity and sales growth on the capital structure of household goods and cosmetic companies listed on the Indonesia Stock Exchange (IDX). This research wants to see the existence of companies that produce basic necessities and are demanded by consumers even when the economy is not good. The results of this study indicate that asset structure, liquidity and sales growth have no effect on capital structure. Profitability, company size has a positive and significant influence on capital structure. These results prove that the pecking order theory is still the company's choice in determining the capital structure. Keywords : Pecking order theory, capital structure, financial decision
Green Credit, Corporate Social Responsibility and Company Value: Evidence From Indonesia and China Banks Ersilda Dos Santos Mota Soares; Irene Rini Demi Pangestuti
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13019

Abstract

The objective of this study is to investigate the influence of green credit and Corporate Social Responsibility (CSR) on company value, with profitability as a mediating factor, in banks in Indonesia and China from 2019 to 2022. This research uses a purposive sampling method in selecting the sample. The objects in this research are banks in Indonesia and China. Data analysis in this research uses multiple linear regression analysis. The findings reveal that green credit significantly affects profitability, whereas CSR does not. Neither green credit nor CSR directly impacts company value, but profitability as a mediating variable significantly influences company value. Indirectly, green credit through profitability significantly affects company value, while CSR does not. This research provides interesting contributions to stakeholders, related to green credit and sustainability programs. Therefore, this study can offer new insights. Limitations include the study's focus on a limited sample of banks that offer green credit and CSR, the restriction to four years of data without accounting for external factors like the COVID-19 pandemic, and the use of a single analytical tool. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13019
Sustainable Growth for Creative Industry MSMEs through Digital Transformation Entrepreneurship Adhi Widyakto; Sugeng Wahyudi; Irene Rini Demi Pangestuti
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 3 (2026): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i3.654

Abstract

This study aims to examine the effects of readiness to change, cloud services, workforce transformation, and IT for e-commerce on performance sustainability, with perceived strategic value serving as a moderating variable. This study tested eight hypotheses using a sample of 200 Indonesian SMEs. Additionally, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed in the data analysis approach with the assistance of the SmartPLS version 3.0 program. SmartPLS 3.0 was used for its stability, dataset compatibility, and the team’s prior experience, despite SmartPLS 4 offering advanced predictive techniques. The outcome demonstrates that readiness to change, cloud service, workforce transformation, and IT for e-commerce have a significant positive effect on sustainability performance. Moreover, perceived strategic value has not been able to moderate the relationship between readiness to change, cloud service and sustainability performance while perceived strategic value is able to moderate the relationship between workforce transformation and IT for e-commerce on performance sustainability. This study's technology acceptance model hypothesis helps to understand how digital transformation is occurring in MSMEs. As for TAM, it comes from a psychological perspective that explains people who use digital products. It talks about attitudes, actions, dreams, and connections to technology usage.
Co-Authors Adhi Widyakto Eni Puji Estuti Ersilda Dos Santos Mota Soares Sugeng Wahyudi